Foreign employers and self-employed persons with a temporary assignment in the Netherlands

If you are a self-employed person (subject to a duty to report) or an employer from another country within the European Economic Area (EEA) (only in Dutch) or from Switzerland and you have a temporary assignment in the Netherlands, you must report this as of 1 March 2020 in the Dutch online reporting system. This is laid down in the Employment Conditions (Posted Workers in the European Union) Act. As of 1 February 2020, you can already notify your temporary postings that begin on, or after, 1 March 2020.

Service providers and recipients

The Act makes a distinction between service providers, self-employed persons and service recipients. Foreign employers and foreign self-employed persons in certain sectors have a duty to report to the Dutch authorities what work they will be performing and when. Foreign employers also have to report the arrival of any of their employees. This information must be reported in the Dutch online reporting system.

You are a service provider if, as a foreign employer, you:

  • come to the Netherlands temporarily with your own personnel to provide a service;
  • are a multinational company and are seconding employees to your own offices in the Netherlands; or
  • are a foreign temporary employment agency and assign agency workers to a temporary job in the Netherlands.


If you are self-employed and will be coming to the Netherlands on a temporary assignment, you are also a service provider.

The service recipient is the party for whom you will perform the work and with whom you have signed an agreement (building contract or service contract), also known as your client in the Netherlands.

Reporting online before you start work

You must report through the online reporting system before starting work in the Netherlands. As a service provider, you should report the following:

  • your company’s details;
  • the director’s personal details;
  • the personal details of any employees, unless you are self-employed;
  • the details of your contact person in the Netherlands;
  • the details of your Dutch client;
  • the workplace address;
  • a description of the work and how long it will take.

Sectors in which foreign self-employed persons have a duty to report

If you are a self-employed foreign national, you have a duty to report a temporary assignment in the Netherlands in one of the following sectors:

  • construction;
  • cleaning;
  • food industry;
  • metal industry;
  • healthcare;
  • window-cleaning;
  • agriculture and horticulture.

Additional rules apply to the freight transport sector and temporary employment agencies. 

Service providers with regular assignments in the Netherlands

If one of the following situations applies to you, you have a limited reporting obligation:

  • You have a small business (0-9 employees), established within 100km of the Dutch border, and regularly take on assignments in the Netherlands in a sector for which a duty to report applies.
  • You are a self-employed foreign national, established within 100km of the Dutch border, and regularly take on assignments in the Netherlands in a sector for which a duty to report applies.
  • You work in road freight transport.

In these cases, you only need to report your activities once a year. This arrangement does not apply to temporary employment agencies. 

No duty to report

You have no duty to report that your employees are working on an assignment in the Netherlands if:

  • your company is based in the Netherlands and your employees work under a Dutch contract;
  • your employees perform certain types of occasional work in the Netherlands, for example participating in business meetings, carrying out urgent maintenance or repairs or attending conferences. See the full list of categories and conditions for occasional work.

Monitoring compliance with the law

The Social Affairs and Employment Inspectorate checks whether foreign employers and clients or companies in the Netherlands comply with the Employment Conditions (Posted Workers in the European Union) Act. Along with the Dutch Tax and Customs Administration and the Social Insurance Bank, the Inspectorate has direct access to all reported information. The Immigration and Naturalisation Service (IND) can request data from the online reporting system to help it carry out its work. The unions can also request information in order to check compliance with the provisions of collective agreements. If checks show that you failed to give advance notice of your or your employees’ arrival or that the information you provided is incorrect, both you and your client in the Netherlands can be fined. You can find the amounts of the fines on the Social Affairs and Employment Inspectorate’s website (only in Dutch).